Prepayments of a minimum funding requirement : amendments to IFRIC 14

著者

• International Accounting Standards Board

書誌事項

Prepayments of a minimum funding requirement : amendments to IFRIC 14

International Accounting Standards Board, c2009

タイトル別名

Prepayments of a minimum funding requirement : amendments to IFRIC 14 : international financial reporting standard

注記

"November 2009" -- Cover

"The amendments result from proposals that were contained in the exposure draft ... published in May 2009 ... The amendments permit such an entity to treat the benefit of such an early payment as an asset" -- Introd

詳細情報

• NII書誌ID(NCID): BB0351456X
• ISBN:
  • 9781907026553
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: 14 p.
• 大きさ: 21 cm
• 件名:
  • LCSH : Pension trusts -- Accounting -- Standards
  • LCSH : Assets (Accounting)
  • LCSH : Postemployment benefits -- Accounting -- Standards
  • LCSH : Defined benefit pension plans -- Accounting -- Standards
  • LCSH : Employee fringe benefits -- Accounting -- Standards
  • LCSH : Pensions -- Finance
  • LCSH : Disclosure in accounting -- Standards